Extension of time limit for application for revocation of cancellation of registration and one time amnesty for past cases:
The Council has recommended amendment in section 30 of CGST Act, 2017 and rule 23 of CGST Rules, 2017 so as to provide that -
the time limit for making an application for revocation of cancellation of registration be increased from 30 days to 90 days;
where the registered person fails to apply for such revocation within 90 days, the said time period may be extended by the Commissioner or an officer authorised by him in this behalf for a further period not exceeding 180 days.
Section 30 : Revocation of cancellation of registration
any registered person, whose registration is canceled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration within 30 days from the date of service of the cancellation order.
Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,—
(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not more than 30 days;
(b) by the Commissioner, for a further period not more than 30 days, beyond the period specified in clause (a).
RULE 23 : REVOCATION OF CANCELLATION OF REGISTRATION.
A registered person, whose registration is canceled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration [or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30,]
AMNESTY SCHEME
The Council has also recommended that an amnesty may be provided in the past cases, where registration has been cancelled on account of non-filing of the returns, but application for revocation of cancellation of registration could not be filed within the time specified in section 30 of CGST Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.
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